(Download) "Natl. Coop. Refinery v. Board of Mcpherson Cty. Comm'Rs" by Supreme Court of Kansas ~ Book PDF Kindle ePub Free
eBook details
- Title: Natl. Coop. Refinery v. Board of Mcpherson Cty. Comm'Rs
- Author : Supreme Court of Kansas
- Release Date : January 01, 1980
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
The opinion of the court was delivered by This tax protest action involves but one principal issue: whether K.S.A. 79-1422 authorizes the imposition of a 50% penalty for late filing of a list of tangible personal property. Appellant is the taxpayer, National Cooperative Refinery Association, a corporation, which we shall refer to as the Co-op. Appellees are the County Clerk, County Treasurer, and Board of County Commissioners of McPherson County, Kansas, whom we shall refer to collectively as the County. We will summarize the facts which were stipulated by the parties. The Co-op has a large oil refinery in McPherson County and it has extensive personal property and refining equipment located in that county and subject to taxation. K.S.A. 79-306 requires corporations, including the Co-op, to make and file a statement listing all tangible personal property and to deliver that list to the county assessor by April 1 of each year. The Co-op discovered, in early July, 1978, that it had not filed its listing of personal property for that year. About the same time, the county assessor's office called the Co-op and asked about the listing. Within a few days the Co-op completed the list and filed it with [228 Kan. 596]